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    <title>2025 (9) TMI 313 - BOMBAY HIGH COURT</title>
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    <description>The HC dismissed the petition by a chartered accountant challenging a penalty for failing to comply with a 7.5% pre-deposit (˜ Rs. 2.10 crores) after issuing 15CA certificates facilitating foreign remittances without TDS. The court held the petitioner failed to show inability to make the pre-deposit and did not plead exhaustion of alternate remedies; the plea of financial incapacity appeared to be raised solely to avoid the pre-deposit. Petition dismissed.</description>
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      <title>2025 (9) TMI 313 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=777824</link>
      <description>The HC dismissed the petition by a chartered accountant challenging a penalty for failing to comply with a 7.5% pre-deposit (˜ Rs. 2.10 crores) after issuing 15CA certificates facilitating foreign remittances without TDS. The court held the petitioner failed to show inability to make the pre-deposit and did not plead exhaustion of alternate remedies; the plea of financial incapacity appeared to be raised solely to avoid the pre-deposit. Petition dismissed.</description>
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